For which of the following purposes may the share premium account be used?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which ONE of the following is correct in relation to a company issuing shares?
A Any limited company may issue shares by way of a public offer B The directors are responsible for alloting shares C The increase in authorised capital must be confirmed by the court
2 .The directors of Pen Ltd are proposing a capital reduction. They have made a statutorydeclaration and called a general meeting of members.What kind of resolution is required to approve the capital reduction?
A Ordinary resolution B Ordinary resolution with special notice C Extraordinary resolution D Special resolution
3 .The members of RRR Ltd have been asked to delegate the right to allot a new class of sharesto the directors.What is the maximum period of time for which such a resolution may be effective?
A One year B Five years C Ten years D Indefinitely
4 .Simone is a member of YYY Ltd. She has received a letter from the company stating that thecompany is unable to pay a dividend this year, but the company will be issuing members withadditional shares.This is an example of which of the following?
A A rights issue B Pre-emption rights C A bonus share issue D An issue of shares for zero consideration
5 .Which of the following will give rise to a share premium?
A Issuing shares at a discount B Issuing share at nominal value for full consideration C Issuing shares at nominal value for part consideration D Issuing shares for more than nominal value
7 .What is a “scrip issue”?
A An issue of bonus shares B An issue of partly-paid shares C An issue of shares for non-cash consideration
8 .Which of the following would be regarded as an issue of shares for an improperpurpose?(1) An issue of shares in return for a non-cash consideration.(2) An issue of shares to enable the directors to maintain control of the board.(3) An issue of shares to prevent a take-over bid.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All of the above
9 .In order for a private company to be able to purchase its own shares out of capital, thedirectors must declare that the company would be solvent if it were wound up after thereduction.To what period after the reduction does this solvency statement relate?
A 6 months B 12 months C 18 months
10 .A private limited company’s accumulated profits and losses include a revaluation surplus on anon-current asset.When can the directors declare a dividend to be satisfied wholly or partly by thedistribution of the surplus?
A Never as such a surplus is never realised and cannot be distributed B Only in a voluntary winding-up if there are surplus assets to pay to the members C At any time since a private company’s profits available for distribution includesunrealised profits D Only when the surplus is realised
